Autor: Alan D. Viard

Alone among developed countries, the United States has no broad-based national consumption tax. Yet, economic analysis suggests that consumption taxation is superior to income taxation because it doe …

Endowed with the authority to enforce justice, government is a necessary prerequisite to human flourishing. Citizens rightfully bear the responsibility to contribute to the existence of just governme …

Experts discuss fiscal reforms intended to address the U.S. debt problem, examining entitlements, federal budgetary processes, and individual and corporate income taxes.The United States and other ad …

Leading experts on tax policy examine the complex issues involved in fundamental tax reform, including the relative merits of income-based and consumption-based taxation.Reform of the federal income …